On January 22, Sen. Kelly Ayotte introduced S.31, the "Permanent Internet Tax Freedom Act of 2013." Sen. Dean Heller is the co-sponsor. As the bill's title suggests, the legislation would make permanent the federal ban on Internet access taxes. The current federal ban on such taxes is set to expire on November 1, 2014. The Internet Tax Freedom Act also contains an oft-overlooked prohibition on taxes that discriminate against e-commerce. So adoption of S.31 would make that tax ban permanent as well. S.31 will certainly be a bill to watch in the 113th Congress.